2006 Code of Virginia § 58.1-640 - Definitions
58.1-640. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Fund" means the Waste Tire Trust Fund.
"Retailer of tires" means any person engaged in the business of makingretail sales of tires, whether new or used, within this Commonwealth."Retail sales" do not include the sale of tires to a person solely for thepurpose of resale, provided the subsequent retail sale in this Commonwealthis subject to the tax levied by the provisions of this chapter.
"Tire" means a continuous solid or pneumatic rubber covering encircling thewheel of a vehicle used for transportation purposes.
(1989, c. 630.)
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